对于己达到预定可使用状态,但尚未办理竣上决算的固定资产,建议按照估计价值暂估入账,并计提折旧:待办理了竣工决算手续后.再按照实际成本调整原来的暂估价值,同时凋整原已计提的折旧额.()
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被审计单位将无形资产的摊销均应计人“管埋费用”账产,并直接冲减无形资产的账面余额,注册会计师建议具进行调整并单独计人累计摊销科目。()
A. 正确
B. 错误
临时取得应税收入或发生应税行为的纳税人,在发生纳税义务后,应在纳税义务发生之日起30日内向经营地税务机关办理税务登记。()
A. 正确
B. 错误
On seeing the whale was an unthreatening creature, Mayoral forgot his rear and became curious, ______.
A. then he touched the whale
B. then he played with the whale
C. yet he was still motionless
D. yet he continued his praying
税务行政处罚听证的范围是对公民作出1000元以上或者对法人或其他组织作出 10000元以上罚款的案件。()
A. 正确
B. 错误